Nevada § 231A.135 “Qualified fresh food retailer” defined

Nevada Statutes

§ 231A.135 — “Qualified fresh food retailer” defined

Nevada § 231A.135

Title 18STATE EXECUTIVE DEPARTMENT

Ch. 231ANevada

This text of Nevada § 231A.135 (“Qualified fresh food retailer” defined) is published on Counsel Stack Legal Research, covering Nevada primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Nev. Rev. Stat. § 231A.135 (2026).

Text

“Qualified fresh food retailer” means a business that is: 1. A fresh food retailer; 2. A business described in section 45D(d)(2) of the Internal Revenue Code of 1986, 26 U.S.C. § 45D(d)(2), and 26 C.F.R. § 1.45D-1(d)(4); and 3. Located in:

(a)An underserved community;

(b)A severely distressed census tract, as defined in NRS 231A.240 ; or

(c)A census tract that is contiguous to a census tract described in paragraph (a) or (b).

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“Qualified fresh food retailer” means a business that is:
1. A fresh food retailer;
2. A business described in section 45D(d)(2) of the Internal Revenue Code of 1986, 26 U.S.C. § 45D(d)(2), and 26 C.F.R. § 1.45D-1(d)(4); and
3. Located in:
(a) An underserved community;
(b) A severely distressed census tract, as defined in NRS 231A.240 ; or
(c) A census tract that is contiguous to a census tract described in paragraph (a) or (b).